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CLOWER v. COMMISSIONER

Docket Nos. 6915-86, 27869-86, 4189-88, 4190-88, 4191-88, 4192-88.

58 T.C.M. 1408 (1990)

T.C. Memo. 1990-74

Bruce and Kathleen Clower v. Commissioner. Ronald Conzalovich and Sharon Conzalovich v. Commissioner.

United States Tax Court.

Filed February 15, 1990.

Attorney(s) appearing for the Case

Robert H. Williams, 76 Euclid Ave., Haddonfield, N.J., for the petitioners. Ted Marascuilo, for the respondent.

Memorandum Findings of Fact and Opinion

WELLS, Judge:

In these consolidated proceedings, respondent determined the following deficiencies and additions to tax:

                                                                             Additions to Tax
                                                                              Under Sections
  Docket        Petitioners...

                    
                    
                    

                        

                            

                                
                            

                            

                                

                                    
    
                                        
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